This opinion cited by 70 cases:

Randall S. Goulding and Robyn L. Goulding v. Commissioner of Internal Revenue ( 1991 )


Utah Jojoba I Research v. Commissioner ( 1998 )


Cactus Wren Jojoba, Ltd. v. Commissioner ( 1997 )


Piszczek v. Commissioner ( 1998 )


Hagler v. Commissioner ( 1986 )


Tolwinsky v. Commissioner ( 1986 )


Levin v. Commissioner ( 1986 )


Smith v. Commissioner ( 1988 )


Huntsman v. Commissioner ( 1988 )


Peat Oil & Gas Assocs. v. Commissioner ( 1993 )


William L. Zink and Frances P. Zink v. United States ( 1991 )


Harris v. Commissioner ( 1994 )


Chiu v. Commissioner ( 1997 )


Burton L. Spellman and Roslyn Spellman v. Commissioner of Internal Revenue ( 1988 )


Sheehy v. Commissioner ( 1998 )


Hasbrouck v. Commissioner ( 1998 )


Bernard A. Levin, Phyllis Levin, Alan T. Hrabosky, and Delores Hrabosky v. Commissioner of Internal Revenue ( 1987 )


Drobny v. Commissioner ( 1986 )


Walter J. Piszczek v. United States of America, Cross-Appellee ( 1995 )


Louis H. Diamond, Madelene Diamond v. Commissioner of Internal Revenue ( 1991 )